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| Tekijä: | d'Arcy, A. |
| Otsikko: | Accounting classification and the international harmonisation debate - an empirical investigation |
| Lehti: | Accounting, Organizations and Society
2001 : MAY-JUL, VOL. 26:4-5, p. 327-349 |
| Asiasana: | ACCOUNTING THEORY ACCOUNTING STANDARDS ACCOUNTING PRINCIPLES |
| Kieli: | eng |
| Tiivistelmä: | In the current debate on international accounting harmonisation, references are made to accounting model categories. In particular, a distinction is made between the Anglo-American accounting cluster and the continental European cluster. |
SCIMA